An experimental investigation of the impact of sustainable ERP systems implementation on sustainability performance

JOURNAL OF FINANCIAL REPORTING AND ACCOUNTING(2024)

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Abstract
PurposeThis paper aims to investigate the influence of sustainable enterprise resource planning (S-ERPs) systems implementation on sustainability performance.Design/methodology/approachA 1 x 2 experiment was conducted, involving a sample of 72 professional accountants enrolled in MPA, MBA and DBA programs at two prominent Egyptian universities. Simple linear regression was used to analyze the data.FindingsThe results reveal positive relationships between the implementation of S-ERPs and economic, environmental and social sustainability performance.Research limitations/implicationsConsidering the research methodology used, which relies on a laboratory experiment design; nevertheless, empirical data derived from a quasi-experiment conducted in a real-world context would offer valuable insights into the existing literature.Practical implicationsFor manufacturing sector managers, the results offer value as organizations can benefit from S-ERP adoption in the internal and external integration of sustainability functions. The findings also provide decision-makers in the manufacturing context, particularly in emerging countries, with tangible reasons to consider S-ERP adoption for holistic sustainability benefits including waste management, resource consumption reduction and management of sustainable supply chain complexities. Further, the findings provide valuable insights for ERP vendors on how they can develop their ERP packages to align with software sustainability criteria.Originality/valueThis study is among the few that experimentally investigates the influence of S-ERPs implementation on sustainability performance within the manufacturing sector, especially in an emerging context such as Egypt. This unique contribution provides valuable insights into the complex connection between technology adoption and sustainability outcomes.
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Key words
Sustainable ERP,Sustainability performance,RBV,Institutional theory,Experimental design,Developing countries,Egypt
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